<html>
<body>
<form>
<textarea name=n>a1  a2    a3
b1  b2  b3</textarea>
<input type=submit>
</form>
</body>
</html>
<pre>
<?php
 $v = $_REQUEST["n"];  
 $a = split("\r",$v);
 echo $v;  
 foreach ($a as $r=>$sv) { 
  print_r(split("\t",$sv));  
 }
?>